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Appeal of Assessee dismissed for low tax demand

Income Tax - Direct Tax Code - DTC - By: - CA DEV KUMAR KOTHARI - Dated:- 19-8-2015 - Honourable Supreme Court refused to entertain the appeal of assessee due to low tax effect- with due respect, author feels the urgent need of reconsideration to render justice. ALEXANDER GEORGE Versus COMMISSIONER OF INCOME-TAX 2015 (8)TMI 519 - SUPREME COURT. COMMISSIONER OF INCOME-TAX AND ANOTHER Versus CENTURY PARK 2015 (8) TMI 522 - SUPREME COURT . Alexander George Versus Commissioner of Income-Tax 2003 (1) .....

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nt to total denial of justice. The order of the Supreme Court on appeal of Alexander George: In this case the Supreme Court held as follows: The tax effect in the present case is ₹ 4,22,830. On this ground alone, we refuse to entertain the appeal and to decide the same on the merits. The appeal is, accordingly, dismissed. Observations of author: The amount of ₹ 4,22,830 may be petty for Government or a rich person. However, for assessee, it may be a big sum, and that is reason that h .....

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e has to pay a fees for filing of appeal before CIT(A) ITAT, High Court and also the Supreme Court. Therefore, any court before whom an appeal is filed and an appeal fees is also paid must get an order on appeal after due consideration, a dismissal of appeal for technical reasons or even absence of appellant or his representative, should be rare because appeal can very well be decided by considering appeal documents and earlier orders etc. One can say that when a fees is charged, there should be .....

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rs also he will face same consequences, All these are serious points which must have been considered by honourable judges, before passing the order. Another order of the Supreme Court on appeal of CIT: In COMMISSIONER OF INCOME-TAX AND ANOTHER Versus CENTURY PARK 2015 (8) TMI 522 - SUPREME COURT the Supreme Court has considered judgment of High Court in which the High Court dismissed appeal of revenue on ground of low tax effect. In this case the Supreme Court was very liberal towards appellant .....

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r ipso facto. For that purpose, liberty is granted to the Department to move the High Court in six weeks' time from today. Observation of author: The CBDT has from time to time fixed limits for tax effect, and directed to file appeal only when tax effect is more than the limit fixed, except some exceptions. In view of author each year and each case should be considered for applicability of limit because considering the purpose of reducing litigation , by not filing appeal in case of lower re .....

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, to avoid litigation on petty matters, considered by way of relief allowed in each year. Circulars of CBDT cannot be applied to tax payer: Limits fixing minimum tax effect, for filing appeal are for revenue authorities, and not for tax payer. The circular of CBDT cannot be considered while considering appeal of assessee. Appeal of Alexander George before the Supreme Court: Appellant , Alexander George preferred appeal before the honourable Supreme Court in hope of relief he considered allowable .....

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notification of 1994 which superseded the notification of 1972 will prevail to determine character of such land, which was acquired? Whether, the notification of 1994 was to correctly determine character of land as not falling within scope of capital asset for the purpose of section 2(14). Rural agricultural land - capital asset or not: Undoubtedly the land of assessee which was acquired was rural agricultural land falling within a gram panchayat hence should not be treated as capital asset . Ho .....

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x under head capital gains. This point was raised before ITAT by way of an additional ground which was admitted. However, ITAT held that at the time of acquisition by government and transfer by assessee, the 1972 notification was in force, so the land was capital asset. General perception: Considering growth of population and development in various areas between 1972 and 1994, general thought which comes into mind is that a rural area which was considered as capital asset being within certain li .....

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